# 相続税法 / Inheritance Tax Act — 第十九条の四 (Article 19-4) - Law: 相続税法 (Inheritance Tax Act), 昭和二十五年法律第七十三号 - English title "Inheritance Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十九条の四 (Article 19-4)（障害者控除） — address `art-19-4` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-19-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-19-4 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十九条の四（障害者控除） — Disability Deduction caption: machine translation, not official art-19-4 · https://japanlaw.org/ja/inheritance-tax-act/art-19-4 · https://japanlaw.org/l/325AC0000000073/art-19-4 **第一項** 相続又は遺贈により財産を取得した者（第一条の三第一項第二号から第四号までの規定に該当する者を除く。）が当該相続又は遺贈に係る被相続人の前条第一項に規定する相続人に該当し、かつ、障害者である場合には、その者については、第十五条から前条までの規定により算出した金額から十万円（その者が特別障害者である場合には、二十万円）にその者が八十五歳に達するまでの年数（当該年数が一年未満であるとき、又はこれに一年未満の端数があるときは、これを一年とする。）を乗じて算出した金額を控除した金額をもつて、その納付すべき相続税額とする。 art-19-4/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-1 In the case where a person who has acquired property by inheritance or bequest (excluding a person who falls under Article 1-3, paragraph (1), items (ii) through (iv)) falls under the heirs prescribed in paragraph (1) of the preceding Article of the decedent relating to that inheritance or bequest and is a person with a disability, for that person the amount obtained by deducting the amount calculated by multiplying 100,000 yen (200,000 yen where that person is a person with a particular disability) by the number of years until that person reaches 85 years of age (where that number of years is less than one year, or has a fraction of less than one year, it is counted as one year) from the amount calculated pursuant to Article 15 through the preceding Article is the amount of inheritance tax to be paid. machine translation, not official **第二項** 前項に規定する障害者とは、精神上の障害により事理を弁識する能力を欠く常況にある者、失明者その他の精神又は身体に障害がある者で政令で定めるものをいい、同項に規定する特別障害者とは、同項の障害者のうち精神又は身体に重度の障害がある者で政令で定めるものをいう。 art-19-4/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-2 A person with a disability prescribed in the preceding paragraph means a person who, due to a mental disability, is in a constant state of lacking the capacity to discern right from wrong, a person who is blind, or any other person with a mental or physical disability as specified by Cabinet Order, and a person with a particular disability prescribed in that paragraph means a person with a severe mental or physical disability among the persons with a disability in that paragraph, as specified by Cabinet Order. machine translation, not official **第三項** 前条第二項及び第三項の規定は、第一項の規定を適用する場合について準用する。この場合において、同条第二項中「前条」とあるのは、「第十九条の三」と読み替えるものとする。 art-19-4/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-3 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-3 The provisions of paragraphs (2) and (3) of the preceding Article apply mutatis mutandis where paragraph (1) is applied. In this case, the phrase "the preceding Article" in paragraph (2) of that Article is deemed to be replaced with "Article 19-3". machine translation, not official --- ## Cites - art-19-4/par-1: 第一条の三第一項第二号から第四号まで → 相続税法 第一条の三第一項第二号 (Article 1-3, paragraph (1), item (ii)), art-1-3/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2 - art-19-4/par-1: 第一条の三第一項第二号から第四号まで → 相続税法 第一条の三第一項第三号 (Article 1-3, paragraph (1), item (iii)), art-1-3/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-3 - art-19-4/par-1: 第一条の三第一項第二号から第四号まで → 相続税法 第一条の三第一項第四号 (Article 1-3, paragraph (1), item (iv)), art-1-3/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-4 - art-19-4/par-1: 前条第一項 → 相続税法 第十九条の三第一項 (Article 19-3, paragraph (1)), art-19-3/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-1 - art-19-4/par-1: 第十五条から前条まで → 相続税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/inheritance-tax-act/art-15 · https://japanlaw.org/l/325AC0000000073/art-15 - art-19-4/par-1: 第十五条から前条まで → 相続税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/inheritance-tax-act/art-16 · https://japanlaw.org/l/325AC0000000073/art-16 - art-19-4/par-1: 第十五条から前条まで → 相続税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/inheritance-tax-act/art-17 · https://japanlaw.org/l/325AC0000000073/art-17 - art-19-4/par-1: 第十五条から前条まで → 相続税法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/inheritance-tax-act/art-18 · https://japanlaw.org/l/325AC0000000073/art-18 - art-19-4/par-1: 第十五条から前条まで → 相続税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19 - art-19-4/par-1: 第十五条から前条まで → 相続税法 第十九条の二 (Article 19-2), art-19-2 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2 · https://japanlaw.org/l/325AC0000000073/art-19-2 - art-19-4/par-1: 第十五条から前条まで → 相続税法 第十九条の三 (Article 19-3), art-19-3 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3 · https://japanlaw.org/l/325AC0000000073/art-19-3 - art-19-4/par-2: 前項 → 相続税法 第十九条の四第一項 (Article 19-4, paragraph (1)), art-19-4/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-1 - art-19-4/par-3: 前条第二項 → 相続税法 第十九条の三第二項 (Article 19-3, paragraph (2)), art-19-3/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-2 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-2 - art-19-4/par-3: 第三項 → 相続税法 第十九条の三第三項 (Article 19-3, paragraph (3)), art-19-3/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-3 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-3 - art-19-4/par-3: 第一項 → 相続税法 第十九条の四第一項 (Article 19-4, paragraph (1)), art-19-4/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-1 - art-19-4/par-3: 前条 → 相続税法 第十九条の二 (Article 19-2), art-19-2 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2 · https://japanlaw.org/l/325AC0000000073/art-19-2 - art-19-4/par-3: 第十九条の三 → 相続税法 第十九条の三 (Article 19-3), art-19-3 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3 · https://japanlaw.org/l/325AC0000000073/art-19-3 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 相続税法 第三条第一項（相続又は遺贈により取得したものとみなす場合） — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-3/par-1 - 相続税法 第十九条の四第二項（障害者控除） — https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-2 - 相続税法 第十九条の四第三項（障害者控除） — https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-3 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-3 - 相続税法 第二十条第一項（相次相続控除） — https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1 · https://japanlaw.org/l/325AC0000000073/art-20/par-1 - 相続税法 第二十条の二第一項（在外財産に対する相続税額の控除） — https://japanlaw.org/ja/inheritance-tax-act/art-20-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-20-2/par-1 - 相続税法 第二十一条の四第一項（特定障害者に対する贈与税の非課税） — https://japanlaw.org/ja/inheritance-tax-act/art-21-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-4/par-1 - 相続税法 第二十一条の十六第二項 — https://japanlaw.org/ja/inheritance-tax-act/art-21-16/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-2 - 相続税法 第二十七条第一項（相続税の申告書） — https://japanlaw.org/ja/inheritance-tax-act/art-27/par-1 · https://japanlaw.org/l/325AC0000000073/art-27/par-1 - 租税特別措置法 第七十条の六第二項（農地等についての相続税の納税猶予及び免除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-2 - 租税特別措置法 第七十条の六第四項（農地等についての相続税の納税猶予及び免除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-4 - 租税特別措置法 第七十条の七の十三第一項（医療法人の持分についての相続税の税額控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-13/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 相続税法 — the text in force from 2026-04-01 (https://laws.e-gov.go.jp/law/325AC0000000073/20260401_506AC0000000008), retrieved 2026-10-11 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 相続税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/449), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-005, translated 2026-10-12 - This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11